Income Tax · Topic

Aadhaar & PAN

Aadhaar–PAN linkage, NRI and foreign-citizen rules, and the cost of an inoperative PAN.

Articles in this topic 2

01
AAD-01: Aadhaar and the Income Tax Return -- Necessity, Consequences and Benefits
Aadhaar moved from being a voluntary identity document to a statutory tax-filing pre-requisite with the insertion of section 139AA into the Income-tax Act, 1961 by the Finance Act, 2017. Today, every resident assessee must (i) quote Aadhaar in the Permanent Account Numb…
02
AAD-02: Aadhaar for the Non-Resident Indian and the Foreign Citizen
Aadhaar, as a service of the Unique Identification Authority of India, is available only to a person who has resided in India for one hundred and eighty-two days or more during the twelve months immediately preceding the date of application -- the definition of 'residen…